| Type of Voucher | Nature | Income | |----------------|--------------|------------------------------------------------------------------------| | Printed | Principal | UK dividends and interest | | | | Issued by the original payer in respect of a single holding of an investment | | | | Verification **NOT** required | | Printed | Principal | **Schedule D pension and annuities** | | | | Issued by the original payer to the individual recipient of the income | | | | Verification **REQUIRED** | | **R185 series**| | | | R185 | Principal | UK interest, annual payments, royalties | | | | Issued and should be signed by the person making the payment and deducting the tax. | | | | Verification **REQUIRED** | | R185 | Principal | Payments from discretionary trusts | | | | Issued by the trustee (s) of a discretionary trust | | | | Verification **NOT** required | | R185 (estate income) | Consolidated | Estate income | | | | Issued by the executor or administrator of the estate of a deceased person | | | | Verification **NOT** required | | R189 series | Subsidiary | Description | |-------------|------------|-------------| | R189K | Subsidiary | UK Company dividends | | | | Issued by UK banks and finance houses (including a UK branch of an overseas bank) holding securities for clients as part of a block holding | | | | Verification **NOT** required | | | | Occasionally issued in error by an overseas bank or finance house, when you should treat the voucher as R189M, and | | | | Verification **REQUIRED** | | R189L | Subsidiary | UK interest | | | | Issued by UK banks and finance houses (including a UK branch of an overseas bank) holding securities for clients as part of a block holding | | | | Verification **NOT** required | | | | Occasionally issued in error by an overseas bank or finance house, when you should treat the voucher as R189N, and | | | | Verification **REQUIRED** | | R189N | Subsidiary | UK interest | | | | Issued by overseas banks & finance houses holding securities for clients as part of a block holding. To validate form R189N its issuer must send the block voucher it has received, usually from a UK issuer, to CAR Personal Tax International. | | | | Verification **REQUIRED** | | Foreign | P Certificate | Subsidiary | UK Dividends and interest ONLY | |---------|---------------|------------|--------------------------------| | | | | Issued by Swiss banks to Swiss residents only. Some banks issue their own vouchers in substantially the same wording. The original block vouchers are not produced to Personal Tax International, so it is advisable to check the figures on the voucher with Extel to confirm that it has been completed correctly. Verification **NOT** required | | 5081 | Subsidiary | | UK dividends and interest ONLY | | | | | Issued by French banks and Agents De Change. Some banks issue their own vouchers in substantially the same wording. The original block vouchers are not produced to Personal Tax International, so it is advisable to check the figures on the voucher with Extel to confirm that it has been completed correctly. Verification **NOT** required | | German Bank | Consolidated | | German banks issue this dual language certificate as either a subsidiary or a consolidated voucher. The original block vouchers are not produced to Personal Tax International, so it is advisable to check the figures on the voucher with Extel to confirm that it has been completed correctly. Verification **NOT** required | | Own print | Consolidated | UK and foreign dividends and interest together | |-----------|-------------|-----------------------------------------------| | Own print | Subsidiary | UK or foreign dividends or interest separately | | | | A single income type version of the above, bearing similar references. |